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한국(韓國)의 종합재무제표(結合財務諸表)에 관한 연구(硏究)
심윤도(Shim,Yun-Do) 한국경영교육학회 2004 경영교육연구 Vol.35 No.-
1900년대 중반 들어서 계열사의 도산이 타계열사 연쇄도산으로 이어지고 결국 기업집단 전체의 부실을 초래하게 되어 1999년 1월 1일 이후 최초로 개시하는 회계연도부터 30대 기업의 기업집단에 대하여 결합재무제표를 작성공표 하도록 하였다. 그후 외감법 시행령을 개정하여 기업집단에 소속된 국내회사의 직전사업연도말 자산총액의 합계액이 2조원이상인 기업집단으로 하였다. 결합대상계열회사 중 하나의 회사가 작성하는 연결재무제표에 포함되는 회사의 회사별자 산총액의 합계액이 당해 결합대상계열회사의 회사별 자산총액의 합계액에서 차지하는 비율이 100분의 80이상인 기업집단은 결합재무제표작성을 면제할 수 있다. 그러므로 매년 10여개 기업집단만 결합재무제표를 작성하였다. 결합재무제표는 공정거래법의 개정으로 계열회사간 상호 채무보증이 금지되어 기업집단의 의미가 사라졌고, 연쇄도산 할 가능성이 희박해진 만큼 작성대상을 확대할 이유가 없다고 본다. 그리고 기업의 지배구조 개선 및 경영투명성제고를 위한 각종제도가 도입되면서 결합재무제표의 필요성이 더욱 약화 되었다. 앞으로는 결합재무제표 대선 연결재무제표를 주재무제표로 공시하는 체제로 전환을 검토해 볼 시기가 되었다고 생각한다. Since the mid-l990s in Korea, the bankruptcies of some affiliated companies in the business group have continued a chain bankruptcy of other affiliated company and have produced insolvency of all companies in the business group. Consequently, the need of financial information and the combined financial statements about the business group was increased. The revised Act on External Audit of Corporations on January, 1998 enacted the combined financial statements and constituted this statements. The Accounting Standards for Combined Financial Statements shall be applied the business groups of 30 large companies from the first fiscal year beginning on or after January 1, 1999.Subsequently, With the revision of the Act on Monopoly Regulation and Fair Trade on January 26, 2002, the large-scale business group preferred new systemA1so, The revised Act on External Audit of Corporations on June 19, 2002 determined the scope of a business group making out the combined financial statements, and this scope prescribed 2 trillion won in terms of total assets at the end of the immediate preceding fiscal year of Korea corporation in the business group. The expected effects by introducing the combined financial statements are summarized as follows: First, the combined financial statements provide the financial information concerning the an entire business group in economic unit. Therefore, the combined financial statements provide an early diagnosis of the real operation, dishonor and bankruptcy’ of the business group. Second, by the elimination of intercompany transactions among affiliated companies, the combined financial statements prevent effectively accounting fraud of an exaggerated sales and fabrications of net income among affiliated companies. Third, by the disclosure of major intercompany transactions among affiliated companies, the combined financial statements provide the predictable information about the transfer of an affiliated company’s risk and the possibility of chain reaction bankruptcies. Fourth, by the elimination of intercompany transactions among affiliated companies, the combined financial statements can improve the type of borrowing management, and can curb the deteriorating debt ratio and the department-store-like co-operations expansion. However, since the consolidated financial statement prohibit a cross guarantees of debts among affiliated companies by the revised Fair Trade Act, there is no reason to expand applicable companies of the consolidated financial statement because of no possibility of chain reaction bankruptcies among affiliated companies in the same business group. In accordance with a large change of the business group to separate from affiliated companies and sales of asset, the meaning of comparison through the consolidated financial statement shall be reduced the usefulness.
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沈潤度 尙志大學校 1995 論文集 Vol.16 No.-
The part of Accounting Princple was rivised in April 30. 1994. This Revision substituted the statement of cash flow for the statement of change i financial position. This study has an object to research the purpose, the usefulness, and major contents of reivsed cash flow statement. Chapter one made an introductory remark. Chapter two examined the purpose and the usefulness of cash flow statement. Chapter three considered the main point of cash flow statement. Chapter four researched the reporting method of cash flow statement. Chapter five reached in the conclusion.
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심윤도 尙志大學校 産業經營硏究所 1999 産業經營硏究 Vol.9 No.-
With the trend of internationalize environment, the extension of international trade and the opening of the capital market, it came to need for us tp accept the International Accounting Standards(IAS) in the field of accounting information. At the same time, the deferred tax accounting was adopted in the financial accounting standards in March, 1996, which has been used from the first opening fiscal year since the date of enforcement according to the financial accounting standards which will be amended and put in force on December 12, 1978. For example, it is prescribed that a corporation, settled accounts in December, should adopt this from the fiscal year 1999. I studied how the deferred tax accounting is interpreted by stock forward committee through cases. And the result of this study is as follows: ① When indicating the income tax effects in financial statements, it is reasonable for us to disclosure it according to the purpose of income statement and balance sheet. ② We should try to study this deferred tax accounting in order to find a way to be helpful to the state economy and to apply to the business with ease.
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